Can somebody walk me through closing entries? I am a bit confused on what to close and how to do it.

Unadjusted Trial Balance Account Title Adjustments Adjusted Trial Balance 80,311.00 191,770.00 it $80,311.00 $ 191,770.00 as Accounts Receivable Allowance for bad debts Allowance for sales returns Inventory Estimated Returns Inventor 5,753 $2,110.00 S1,900.00 $ 248,868.00 $378,165.00 $80,605.00$297,560.00 $ 352,811.00 $ 10,500.00$ 2,100.00 s 12,350.00 $ 17,650.00 2,150.00 $ 16,150.00 $ 140,000.00 $ 997,100.00 $ 352,811.00 ul Prepaid Insurance Investments in Available for sale securities 12,600.00 30,000.00 140,000.00 997,100.00 $ 289,600.00 $ 14,130.00 $ 303,730.00 Accumulated Depreciation - Equip Defferred Tax Asset Accounts Payable Salaries Pavable $111,800.00 2,690.00 $ 105,843.00 S33,200.00 $ 111,800.00 d Liabillty 2,690.00 $ 105,843.00 S36,200.003,000.00 S 50,000.00 Deferred Rent Revenue Notes Payable Interest Payable Income taxes payable common stock Additional paid in capital Retained Earnings Accumulated Other Comprehensive Income Income Summary Dividends $240.00 $ 2,456,340.00 $2,456,340.00 $ 100,000.00 S59,000.00 $600,800.00 $600,800.00 (305.00) 1,200.00 1 1,505.00 75,000.00 S75,000.00 $ 4,410,136.00 $4,410,136.00 $27,000.00 $ 53,605.00 1,800.00 Sales Returns Cost of Goods Sold Sales Salaries Expense Advertising Expense Delivery Expense Depreciation expense equip Miscellaneous Selling expense Office Salaries Expense Rent Expense Insurance Expense Supplies Expense Bad debts expense Income taxes Expense Rent Revenue Interest Expen $ 106,200.00 $ 2,194,505.00 654,700.0 S 220,400.00 S 36,300.00 S43,730.00 $42,800.00 $ 409,290.00 $ 126,000.00 $12,350.00 $ 10,500.00 79,200.00 $2,140,900.00 652,900.00 $220,400.00 $ 14,130.00 29,600.00 42,800.00 890.00 $126,000.00 $ 12,350.00 10,500.00 $ 2,456,340.00 $3,000.00 $ 3,000.00 3,000.00 $5,373,146.00 5,373,146.00 $ 8,187,365.00 8,187,365.00 $ 2,938,459.00 2,938,459.00 Adjusted entries Totals Difference